税收英语对话:总机构
总机构是自营贸易吗? Does your general establishment deal in self-conducted trade? 纳税人:欢迎您到我们办事处来。我们提交的免税申请收到了吗? Taxpayer : you are welcome to our representative office .have you received the application for tax exemption presented by us ? 税务局:收到了,能介绍一下情况吗? Tax official: yes, we have. But I need to investigate on it. 纳税人:我们办事处是为总公司在中国提供联络服务的。 Taxpayer: well, let me introduce my office at first. We provide liaison service for our general establishment. 税务局:你们还接受其他企业的委托吗? Tax official: have you accepted the consignment from other company including the clients of the general establishment? 纳税人:没有。 Taxpayer: no, we have not. 税务局:你们代表总公司与境内的企业签定合同吗? Tax official: have you signed the contract within china on behalf of your general establishment? 纳税人:没有。 Taxpayer: no, we have not either. 税务局:能提供总公司的销售合同和发票吗? Tax official: can you provide the contract and selling invoice between your general establishment and the Chinese buyer? 纳税人:可以。 Taxpayer: yes, is the copy all right? 税务局:总公司是集团公司? Tax official: ok .Can you introduce your general establishment? Is it a group company? 纳税人:不是。 Taxpayer: No, I t is not. 税务局:是控股公司? Tax official: is it a equity controlled company? 纳税人:不是。 Taxpayer: no, it is not. 税务局:它的经营范围是什么? Tax official: what is the scope of its business? 纳税人:主要从事通信领域的贸易。 Taxpayer: the trade in the field of telecommunication. 税务局:是自营贸易吗? Tax official: is the trade self-conducted? 纳税人:是。 Taxpayer: yes. 税务局:能提供总公司与境外制造商签定的合同吗? Tax official: can you provide the contract signed between your general establishment and the foreign maker? 纳税人:这是合同复印件。 Taxpayer: yes, here is the copy . 税务局:从合同签定的日期看,销售在前,购买在后,这说明不是销售自己的产品,不能视为自营贸易。 Tax official: thank you. Well , comparing the selling contract with the purchase one , I think that the selling is earlier than the purchase .It means that general establishment do not sell the product owned by itself , so the nature of the transaction is consignment trade , rather than self-conducted trade . |